Olk v. United States, 536 F.2d 876, 76-2 U.S. Tax Cas. (CCH) paragr. 9484 (9th Cir.), cert. denied, 429 U.S. 920, 97 S. Ct. 317 (1976), was a case decided before the United States Court of Appeals for the Ninth Circuit which dealt with the question of whether tips (or “tokes”) to casino dealers were taxable as income to the dealers under Internal Revenue Code section 61 or, alternatively, nontaxable gifts under Internal Revenue Code section 102(a).
| Olk v. United States | |
|---|---|
| File:US-CourtOfAppeals-9thCircuit-Seal.svg | |
| United States Court of Appeals for the Ninth Circuit | |
| Full case name | Olk v. United States |
| Holding | |
| District court decision reversed | |
| Panel membership | |
| Case opinions | |
Read more about Olk V. United States: Facts, Issue, Holding, Reasoning, Importance
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